Current through Register Vol. 56, No. 18, September 16, 2024
(a) At the beginning and end of each shift,
each cashier and chipperson shall record on a count sheet the face value of
each inventory item counted and the total of the opening and closing
inventories and sign the count sheet attesting to the accuracy of the
information. Any variance of $ 500.00 or more recorded by a cashier or
chipperson on a count sheet or identified by the accounting department shall be
promptly reported to the casino controller and the Division. The count sheets
shall be forwarded to the casino accounting department on a daily basis for
agreement of opening and closing inventories, agreement of amounts thereon to
other forms, records and documents required by this chapter.
(b) Each casino licensee shall have on hand
in the cage, or readily available thereto, a reserve of cash to pay winning
patrons as required by
N.J.S.A.
5:12-84.
(c) A cashiers' cage and any satellite cage
shall be segregated by personnel as follows:
1. General cashier;
2. Check bank cashier;
3. Chip bank cashier;
4. Main bank cashier; and
5. Master coin bank cashier, if
applicable.
(d) A cashier
supervisor may perform the functions of a cashier provided the functions are
not incompatible. A cashier supervisor shall not operate from another cashier
or cashier supervisor's imprest inventory.
(e) A casino licensee may consolidate the
functions of the chip bank cashier and the functions of the check bank cashier,
provided that the cashier performs no incompatible functions.
(f) The assets for which each general cashier
is responsible shall be maintained on an imprest basis. A general cashier shall
not permit any other person to access his or her imprest inventory. General
cashier functions shall include, but are not limited to, the following:
1. Perform check consolidations, total or
partial redemptions, or substitutions for patrons;
2. Receive gaming chips, slot tokens, and
prize tokens from patrons or authorized employees in exchange for
cash;
3. Receive cash, cash
equivalents, casino checks, patron deposit withdrawals, Counter Checks, and
annuity jackpot trust checks from patrons in exchange for currency, slot
tokens, gaming chips or plaques, gaming vouchers, or coin;
4. Receive checks for non-gaming purposes
from patrons in exchange for cash;
5. Perform customer deposit transactions for
patrons;
6. Receive coupons from
patrons in exchange for currency, gaming chips or plaques, slot tokens, or
coin;
7. Process wire transfers and
electronic fund transactions with a patron;
8. Process exchanges with check, chip, master
coin and main bank cashiers, supported by documentation with signatures
thereon, for the effective segregation of functions in the cashiers'
cage;
9. Process cage Counter
Checks;
10. Prepare Payout Slips
and Hopper Fill Slips;
11. Process
table game progressive payouts;
12.
Receive gaming vouchers and/or sports wagering tickets or vouchers from patrons
or authorized employees in exchange for cash or slot tokens;
13. Prepare patron credit files and verify
information therein supporting patron credit;
14. Exchange and reconcile imprest funds used
by slot attendants, including imprest change/pouch payout funds;
15. Exchange gift cards for cashable or
non-cashable credits; and
16.
Receive from or exchange to an affiliate of the casino gaming chips via carrier
and inter-company funds transfer, provided however, that such exchange is
permitted under the law of the jurisdiction where the affiliate is located, and
provided further that the customer from whom the foreign chips are accepted is
known to the licensee or its affiliate.
(g) A casino licensee may consolidate the
functions of the chip bank cashier and the functions of the check bank cashier,
provided that the cashier performs no incompatible functions.
(h) Check bank cashiers shall not have access
to cash, gaming chips and plaques, except when the casino licensee consolidates
the functions with the chip bank. Check bank cashiers' functions shall include,
but are not limited to, the following:
1.
Receive the original and redemption copies of Counter Checks and Slot Counter
Checks and, if applicable, Requests for Pit Redemption forms;
2. Receive from general cashiers, checks
accepted for total or partial Counter Check and Slot Counter Check redemption,
consolidation and substitution;
3.
Prepare bank deposit slips or supporting documentation for checks to be
deposited;
4. Process wire transfer
and electronic fund transactions for the purpose of redeeming Counter Checks
and Slot Counter Checks or accepting payment on returned Counter Checks and
Slot Counter Checks;
5. Process
exchanges with general, chip, master coin and main bank cashiers, supported by
documentation with signatures thereon, for the effective segregation of
functions in the cashiers' cage;
6.
Receive from general cashiers or casino clerks, documentation of a Counter
Check pit redemption to be reconciled with the redemption copy;
7. Maintain a log of all Counter Checks and
Slot Counter Checks issued and of all checks received for redemption,
consolidation or substitution on a daily basis. Such log shall include, at a
minimum, the following:
i. The balance of the
checks on hand at the beginning of each day;
ii. For checks initially accepted and for
checks received for consolidation, redemption or substitution:
(1) The date of the check;
(2) The name of the drawer of the
check;
(3) The amount of the
check;
(4) The Counter Check and
Slot Counter Check serial number(s) for Counter Check(s) and Slot Counter
Check(s) received; and
(5) An
indication as to whether the check was initially accepted or received in a
redemption, consolidation or substitution;
iii. For checks deposited, redeemed,
consolidated or replaced:
(1) The date on
which the check was deposited, redeemed, consolidated or replaced;
(2) The name of the drawer of the
check;
(3) The amount of the
check;
(4) The Counter Check and
Slot Counter Check serial number(s) for Counter Check(s) and Slot Counter
Check(s) deposited, redeemed, consolidated or replaced; and
(5) A record that the check was deposited,
redeemed, consolidated or replaced; and iv. The balance of the checks on hand
at the end of each day; and
8. Perform a physical count of the check bank
inventory and agree the count and balance of checks on hand to the amount
recorded pursuant to (g)7 above at the end of each gaming day.
(i) Chip bank cashiers shall not
have access to currency or cash equivalents, but shall operate with a limited
inventory of $ 0.50 and $ 0.25 coins which may only be used to facilitate odds
payoffs or vigorish bets, except when the casino licensee consolidates the
functions with the check bank. Chip bank cashiers' functions shall include, but
are not limited to, the following:
1. Receive
gaming chips, gaming plaques and coin removed from gaming tables from a
security department member in exchange for the issuance of a Credit;
2. Receive Requests for Fills in exchange for
the issuance of a Fill, the dispersal of gaming chips, gaming plaques and coin
to a security department member;
3.
Receive gaming chips from the general cashiers, main bank cashiers, master coin
bank cashiers, cage supervisors and personnel assigned to a non-cage employee
redemption site in exchange for proper documentation;
4. Process exchanges with general, check,
master coin and main bank cashiers, supported by documentation with signatures
thereon, for the effective segregation of functions in the cashiers' cage;
and
5. Receive proper documentation
from chippersons and general cashiers in exchange for imprest inventories of
gaming chips, to be used in conformity with this chapter.
(j) Main bank cashiers' functions shall
include, but are not limited to, the following:
1. Receive cash, gaming vouchers, cash
equivalents, issuance copies of Slot Counter Checks, original copies of Payout
Slips, sports wagering tickets and vouchers, personal checks received for
non-gaming purposes, slot tokens, prize tokens, gaming chips, and plaques from
general cashiers in exchange for cash;
2. Receive cash, gaming chips, plaques, and
promotional gaming chips from the count rooms;
3. Receive checks and supporting
documentation, from check cashiers for deposit if such deposit is not made by
the check cashier;
4. Prepare the
overall cage reconciliation and accounting records;
5. Prepare the daily bank deposit for cash
and checks;
6. Issue, receive and
reconcile imprest funds used by general cashiers, slot attendants and
chippersons;
7. Exchange currency
for coupons and currency from slot attendants;
8. Process exchanges with general, check,
master coin and chip bank cashiers, supported by documentation with signatures
thereon, for the effective segregation of functions in the cashiers'
cage;
9. Be responsible for the
reserve cash bankroll;
10.
Exchanges of currency, coin, gaming chips, slot tokens, and coupons from the
simulcast vault or casino pari-mutuel cashiers;
11. Exchange currency, coin, slot tokens,
gaming chips and coupons with the keno booth in exchange for proper
documentation;
12. Perform the
functions enumerated for master coin bank cashiers, but only to the extent that
the casino licensee operates its cashiers' cage without the master coin
bank;
13. Receive unsecured
currency, unsecured gaming vouchers and unsecured coupons from slot department
or casino accounting department representatives;
14. Prepare Unsecured Bill Changer
Currency/Coupon Reports;
15.
Receive slot tokens, prize tokens and gaming chips from personnel assigned to a
non-cage employee redemption site in exchange for proper
documentation;
16. Receive slugs
from the hard count room and slot department and maintain the slugs in
inventory until destroyed;
17.
Prepare Cash Fills and Balance Receipts;
18. Issue and receive currency cassettes,
currency cassette reject bins, coin hoppers and returned coin with respect to
the operation of automated jackpot payout machines;
19. Issue and receive currency cassettes,
currency cassette reject bins, coin hoppers, returned coin and bill validator
boxes with respect to the operation of gaming voucher redemption
machines;
20. Issue and receive
currency cassettes, currency cassette reject bins, coin hoppers, and returned
coin;
21. Process exchanges with
master coin cashiers, supported by documentation with signatures thereon, for
the effective segregation of functions in the cashiers' cage;
22. Exchange funds with hotel cashiering
supported by proper documentation;
23. Exchange currency, coin, slot tokens,
gaming chips, and coupons with the vault in the sports wagering lounge booth in
exchange for proper documentation; and
24. Transfer the promotional gaming chips to
a cage supervisor with a promotional summary/transfer form immediately upon
receipt from the count room.
(k) Master coin bank cashiers' functions
shall include, but are not limited to, the following:
1. Receive currency, coin, slot tokens, prize
tokens, gaming chips, gaming vouchers and coupons from slot cashiers in
exchange for proper documentation;
2. Receive coin and slot tokens from the hard
count room;
3. Provide slot
cashiers with currency, coin, prize tokens, and slot tokens in exchange for
proper documentation;
4. Issue,
receive and reconcile imprest funds used by slot attendants, including an
imprest change/pouch payout fund;
5. Exchange currency for coupons, currency,
and Pouch Payout Slips from slot attendants;
6. Prepare the daily bank deposit of excess
cash;
7. Prepare Payout and Hopper
Fill Slips;
8. Receive slot tokens
and prize tokens from cage supervisors, general cashiers, main bank cashiers,
and personnel assigned to a non-cage employee redemption site, and transmit
slot tokens to general cashiers in exchanges supported by proper
documentation;
9. Exchange
currency, coin, slot tokens, gaming chips and coupons with the keno booth and
simulcast counter in exchange for proper documentation;
10. Receive slugs from the hard count room
and slot department and maintain the slugs in inventory until
destroyed;
11. Prepare Cash Fills
and Balance Receipts;
12. Issue and
receive currency cassettes, currency cassette reject bins, coin hoppers, and
returned coin with respect to the operation of automated payout
machines;
13. Issue and receive
currency cassettes, currency cassette reject bins, coin hoppers, returned coin,
and bill validator boxes with respect to the operation of gaming voucher
redemption machines; and
14.
Perform exchanges with the main bank supported by proper documentation in
accordance with internal controls.
(l) Coin vaults shall be under the control of
the casino cashiers cage or an independent slot machine cage department. The
storage of coin, prize tokens or slot tokens in, or the removal of coin, prize
tokens or slot tokens from, any coin vaults shall be properly documented by the
cashier, and the amount of coin, prize tokens and slot tokens in each coin
vault shall be reconciled at the end of each gaming day.
(m) A chipperson shall commence his or her
shift with an imprest inventory ("chipperson inventory") of gaming chips
received from the chip bank and currency received from the main bank, in
exchange for proper documentation. The chipperson inventory shall be placed and
kept in a lockable cart known as a "chip cart." For a given shift, each
chipperson shall have his or her own chip cart, and no other person shall
operate from the chip cart of that chipperson. When not in use, all chip carts
shall be stored in a segregated and secure area, the keys to which shall be
maintained and controlled either by the accounting department or the security
department. Each key shall be signed-in and signed-out. No casino licensee
shall cause or permit coin, currency, coupons, gaming chips or slot tokens to
be added to, or coin, currency or gaming chips to be removed from, the chip
inventory during the gaming day except:
1. In
an even exchange with a chipperson by a patron in a designated poker
area;
2. In order to make change
for such a patron purchasing gaming chips; or
3. In receipt of a coupon from such a patron
in exchange for gaming chips.
(n) The assets for which the slot cashiers
are responsible shall be supplied from the main bank or master coin bank. Each
slot cashier shall operate with an individual imprest inventory. Slot cashiers
functions shall include, but are not limited to, the following:
1. The custody of the slot booth inventory
comprising currency, coin, slot tokens, forms, documents, and records normally
associated with the operation of the slot booth;
2. The exchange by patrons of coin for
currency or slot tokens;
3. The
exchange by patrons of currency for currency, coin or slot tokens;
4. The exchange by patrons of gaming chips,
prize tokens or slot tokens for currency, slot tokens or coin;
5. The exchange by patrons of coupons for
currency, coin or slot tokens;
6.
The exchange by patrons of signed Slot Counter Checks for currency, coin or
slot tokens, or any combination thereof;
7. The exchange by patrons of gaming vouchers
for currency, slot tokens, or coins, and the exchange by authorized employees
of gaming vouchers for cash;
8. The
issuance of Hopper Fills;
9. The
issuance of Payouts;
10. The
issuance of coin or slot tokens to automated coupon redemption machines in
exchange for proper documentation;
11. The issuance of cash or slot tokens to
patrons upon the presentation of a recognized credit or debit;
12. The issuance, receipt and reconciliation
of imprest funds used by slot attendants and changepersons in conformity with
the functions set forth within this chapter and upon the preparation of
appropriate documentation;
13. The
receipt of currency and coupons from slot attendants in an even exchange for
currency;
14. The receipt of coin,
currency, coupons, slot tokens, prize tokens or gaming chips from changepersons
in an even exchange for coin, currency or slot tokens;
15. The exchange of currency for coin and
slot tokens, currency for currency, or coin and slot tokens for currency
between slot cashiers upon the preparation of appropriate documentation;
and
16. The exchange with the
master coin bank of coin, currency, gaming vouchers, slot tokens, prize tokens,
gaming chips, gaming plaques, coupons, issuance copies of Slot Counter Checks,
and documentation upon the preparation of a Slot Booth Exchange Slip.
(o) The slot booth inventory may
be used to supply:
1. Changepersons with an
imprest inventory of coin, currency and slot tokens, provided that such
inventory shall only be used to accept any combination of currency, coin,
gaming chips, slot tokens, prize tokens or coupons presented by a patron in
exchange for an equivalent amount of any combination of currency, coin or slot
tokens. The slot booth inventory may also be used to provide a changeperson
with coin, currency and slot tokens in exchange for an equal amount of any
combination of coin, currency, coupons, prize tokens, or gaming chips. If a
changeperson's inventory is obtained from a location other than a slot booth,
the location and the procedures for the issuance and maintenance of the
inventory shall be in accordance with the casino licensee's internal
controls;
2. Automated coupon
redemption machines with an imprest inventory of coin or slot tokens;
and
3. Slot attendants and their
supervisors with an imprest inventory of currency to be used in the exchange of
currency and coupons presented by a patron or, in the casino licensee's
discretion, with an imprest inventory of currency which shall not exceed $
5,000 to be used for pouch payouts and in the exchange of currency and coupons
presented by a patron.
(p) Whenever a casino pari-mutuel cashier
begins a shift, he or she shall commence with an amount of currency and coin to
be known as the "simulcast inventory." No casino simulcasting facility shall
cause or permit currency, coin, gaming chips, slot tokens or coupons to be
added to, or removed from, such simulcast inventory during such shift except:
1. In collection of simulcast
wagers;
2. In order to make change
for a patron buying a pari-mutuel ticket;
3. In collection for the issuance of credit
vouchers;
4. In payment of winning
or properly cancelled or refunded pari-mutuel tickets;
5. In payment for credit vouchers;
or
6. In exchanges with the
cashiers' cage, a satellite cage or simulcast vault supported by proper
documentation which documentation shall be sufficient for accounting
reconciliation purposes.
(q) A "simulcast count sheet" shall be
completed and signed by the vault cashier or simulcast shift supervisor, and
the following information, at a minimum, shall be recorded thereon at the
commencement of a shift:
1. The date, time
and shift of preparation;
2. The
denomination of currency and coin in the simulcast inventory issued to the
casino pari-mutuel cashier;
3. The
total amount of each denomination of currency and coin in the simulcast
inventory issued to the casino pari-mutuel cashier;
4. The pari-mutuel window number to which the
casino pari-mutuel cashier is assigned; and
5. The signature of the vault cashier or
simulcast shift supervisor.
(r) A casino pari-mutuel cashier assigned to
a pari-mutuel window shall count and verify the simulcast inventory at the
simulcast vault, and shall agree the count to the simulcast count sheet. The
casino pari-mutuel cashier shall sign the count sheet attesting to the accuracy
of the information recorded thereon. The simulcast inventory shall be placed in
a cashier's drawer and transported directly to the appropriate pari-mutuel
window by the casino pari-mutuel cashier.
(s) At the conclusion of a casino pari-mutuel
cashier's shift, the cashier's drawer and its contents shall be transported
directly to a designated area in the simulcast counter, where the casino
pari-mutuel cashier shall count the contents of the drawer and record the
following information, at a minimum, on the simulcast count sheet:
1. The date, time and shift of
preparation;
2. The denomination of
currency, coin, gaming chips, slot tokens and coupons in the drawer;
3. The total amount of each denomination of
currency, coin, gaming chips, slot tokens and coupons in the drawer; 4. The
total of any exchanges;
5. The
total amount in the drawer; and
6.
The signature of the casino pari-mutuel cashier.
(t) The vault cashier or simulcast shift
supervisor shall compare the pari-mutuel window net for the shift as generated
by the terminal and if it agrees with the simulcast count sheet total plus the
simulcast inventory, shall agree the count to the simulcast count sheet and
sign the simulcast count sheet attesting to the accuracy.
(u) If the pari-mutuel window net for the
shift as generated by the RMC does not agree with the simulcast count sheet
total plus the simulcast inventory, the vault cashier or simulcast shift
supervisor shall record any overage or shortage. If the count does not agree,
the casino pari-mutuel cashier and the vault cashier or simulcast shift
supervisor shall attempt to determine the cause of the discrepancy in the
count. If the discrepancy cannot be resolved by the casino pari-mutuel cashier
and the vault cashier or simulcast shift supervisor, such discrepancy shall be
reported in writing to the simulcast counter manager, or department supervisor
in charge at such time.
